Vehicle tax for business owners 2026: what changes from July?

Not legal advice — This article is for informational purposes only. Consult a qualified tax adviser for guidance tailored to your specific situation.

From 1 July 2026, vehicle tax (motorrijtuigenbelasting, MRB) rules for business owners in the Netherlands change on several fronts. Whether you drive a van, operate lorries or are considering switching to electric — these changes will directly affect your monthly costs. This article breaks down what changes per vehicle type and what you can do now to avoid surprises.

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50% vehicle tax discount on business vans

Imagine you are a sole-trader electrician driving a van registered under the business rate. Good news: from 1 July 2026 to 1 January 2027, the Dutch Tax Authority (Belastingdienst) states that you will temporarily pay 50% less vehicle tax on that van. The Dutch government introduced this measure in response to rising fuel prices.

The discount applies exclusively to vans registered under the business rate. If your van is registered privately or under a different tariff, you do not automatically benefit. Check your registration with the RDW and the Dutch Tax Authority if you are unsure.

Important: this is a temporary, six-month measure. Whether the discount will be extended beyond 1 January 2027 has not yet been confirmed. Monitor official publications via Belastingdienst.nl and the Staatscourant.

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Lorries: lower MRB, but a new per-kilometre charge

For business owners operating lorries, the picture is more nuanced. According to the Dutch Tax Authority, vehicle tax on lorries falls from 1 July 2026 — but at the same time the government introduces a lorry toll. Instead of a fixed annual rate, you pay per kilometre driven.

Consider a haulage company running three lorries that average 80,000 kilometres a year. Under the old fixed rate, costs were predictable. With the per-kilometre charge, costs rise in line with vehicle use — busy quarters become more expensive, quieter periods cheaper.

For haulage companies and freelancers with heavy commercial vehicles, this represents a fundamental shift in cost structure:

• Low mileage? The per-kilometre charge may work out cheaper than the old fixed rate.
• High mileage? Costs could end up higher than before.

Analyse your annual mileage and compare it with the new per-kilometre rate. If you run several lorries, the difference can be significant. Accurate mileage records become essential — you can combine this neatly with hour logging via a calendar view in PrikKlokPlus.

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Electric vehicles: benefit-in-kind and purchase tax tightened

The tax advantages of driving electric are being scaled back further in 2026. The Dutch Ministry of Finance is reducing the benefit-in-kind discount for electric vehicles (EVs) again, bringing the taxable rate closer to that of a conventional fuel car.

The government is also tightening purchase tax (BPM) rates, and the number of zero-emission zones in Dutch cities continues to grow. For freelancers and SME owners considering a company car purchase or lease, the key points are:

• Transitional provisions: Vehicles made available to employees on or before 31 December 2026 fall outside certain new tax regimes. This is linked to the employer's or business owner's payroll tax number. If you provide company cars to staff, ensure your administration is correct before the deadline.
• Purchase before year-end: If you are considering an EV, buying before 31 December 2026 may be more tax-efficient. Seek advice from your accountant or tax adviser.

Wondering how these mobility changes interact with your freelance rate? Read our article on the minimum hourly rate for freelancers: what changes in 2025–2027.

Get your time tracking in order today

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Administration and mileage records: preparation pays off

The 2026 vehicle tax changes demand sharper record-keeping. Whether it is correctly declaring your van, logging kilometres for the lorry toll or managing benefit-in-kind for an EV — having your administration in order prevents surcharges and penalties.

The Dutch Tax Authority requires you to substantiate business costs with clear records. Solid mileage records are essential. Pair these with accurate time tracking so you can demonstrate how you spent both your hours and kilometres in any inspection. Read more in our article Is time tracking legally required in the Netherlands?

Freelancers in construction, healthcare, IT or transport can also benefit from practical time-keeping advice: see Time tracking as a freelancer: 5 tips for accurate invoicing.

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Conclusion

Vehicle tax for business owners changes on three fronts from 1 July 2026: van drivers benefit from a temporary 50% MRB reduction, lorry operators switch to a per-kilometre charge, and the tax advantages of electric driving are scaled back. Prepare early, check your vehicle registrations and discuss the implications for your situation with a tax adviser.

A sound administration — covering both hours and kilometres — is the foundation. PrikKlokPlus helps freelancers and small business owners get that foundation in place quickly and clearly.

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Frequently asked questions

Does the 50% MRB discount apply to all vans? No. The temporary 50% discount only applies to vans registered under the business rate. Vans on the private rate or other tariffs do not qualify. Check your registration via the Belastingdienst or RDW.

When does the lorry toll take effect? The lorry toll comes into force on 1 July 2026, simultaneously with the reduction in vehicle tax for lorries. From that date you pay per kilometre rather than a fixed annual amount.

Do the EV transitional provisions affect sole traders without staff? The transitional provisions are primarily relevant for employers providing a car to employees. As a sole trader without staff, this specific rule has less impact — but the phasing out of the benefit-in-kind discount still affects you if you drive a business EV.

Do I need to keep mileage records for the new charges? The Dutch Tax Authority states that mileage registration is mandatory for the lorry toll if you operate a lorry. The recording requirements for vans do not change directly, but accurate records always make sense for your tax return and any potential inspection.

Where can I find the official rates and regulations? The most up-to-date information is available at Belastingdienst.nl and in the Staatscourant. Consult your accountant or tax adviser for tailored guidance.

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